§ 42-88. Duty of seller to collect tax; computation of tax; liability for failure to collect; discontinuance of service.

(a)

It shall be the duty of every seller of electricity, metered or bottled gas (natural or manufactured) and telecommunications service, in acting as the tax collecting medium or agency for the city, to collect from the purchaser, for the use of the city, the tax imposed and levied by section 42-86 at the time of collecting the purchase price charged for the utility service, and to file a return and remit all such taxes imposed, levied and collected to the finance director of the city on or before the 20th day of the calendar month following the month in which the monies were collected. The city finance director shall also have the authority to require the submittal of a standardized tax return with all remittances.

(b)

Upon approval by the city finance director, remittance of taxes on a basis other than monthly, but not less than quarterly, may be established.

(c)

Each seller of telecommunications service may deduct and retain one percent of the amount of the tax collected and due to the city as compensation for records keeping and the collection and remittance of such tax.

(d)

It shall be unlawful for any seller of such service to collect the price of any sale of electricity, metered or bottled gas and telecommunications service without, at the same time, collecting the tax imposed and levied in section 42-86, unless such seller shall elect to assume and pay the tax without collecting such tax from the purchaser. Any seller of a service upon which a tax is imposed by this section who fails to collect the tax at the same time of collecting the price of the service, where the seller has not elected to assume and pay the tax, shall be liable to the city for the amount of the tax in the same manner as if the tax had been actually paid by the purchaser thereof to the seller, and the city manager shall cause to be brought all suits and actions and shall take such proceedings in the name of the city as may be necessary for the collection or recovery of the tax; however, the seller of the service shall not be liable for the payment of the tax upon uncollected charges.

(e)

Any seller of electricity, metered or bottled gas (manufactured or natural) and telecommunication service failing to remit to the city on or before the 20th day of each calendar month all such taxes levied and collected during the preceding month shall be liable for interest on the unpaid amount of tax at the rate of one percent per month from the date the tax was due until paid. In addition, penalties will be assessed at a rate of five percent per month of the delinquent tax, not to exceed a total penalty of 25 percent, except that in no event will the penalty for failure to file a return be less than $15.00. In the case of a fraudulent return or a willful intent to evade payment of the tax, shall be liable for a specific penalty of 100 percent of the tax. Interest and penalties shall be computed on the net tax due after application of any overpayment. The interest and penalties shall accrue from the due date until the date such taxes are paid; provided, however, that the city may settle or compromise any interest or penalties due pursuant to this section as deemed reasonable under the circumstances.

(f)

If any purchaser shall fail, neglect or refuse to pay the tax hereby imposed and levied and as hereby required on account of the purchase for which the charge is made, the city manager shall cause to be brought all suits and actions and shall take such proceedings in the name of the city as shall be necessary for the collection or recovery of the tax.

(Code 1991, § 31-111; Ord. No. 9-97, § III, 7-1-98; Ord. No. 01-98, 1-27-98)